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IRS.gov Website
Instructions for Schedule 8812 (Form 1040 A or 1040)
taxmap/instr/i1040s8-001.htm#en_us_publink100043570

What's New(p1)

rule
taxmap/instr/i1040s8-001.htm#en_us_publink100043571
Taxpayer identification number needed by due date of return.(p1)
rule
If you do not have a social security number (SSN) or IRS individual taxpayer identification number (ITIN) by the due date of your 2016 return (including extensions), you cannot claim the child tax credit or the additional child tax credit on either your original or an amended 2016 return, even if you later get an SSN or ITIN. Also, neither credit is allowed on either your original or an amended 2016 return for a child who does not have an SSN, ITIN, or IRS adoption taxpayer identification number (ATIN) by the due date of your return (including extensions), even if that child later gets one of those numbers.
If you apply for an ATIN or ITIN on or before the due date of your 2016 return (including extensions) and the IRS issues you an ATIN or ITIN as a result of the application, the IRS will consider your ATIN or ITIN as issued on or before the due date of your return.
taxmap/instr/i1040s8-001.htm#en_us_publink100047177
Refunds for 2016 tax returns claiming EIC or ACTC cannot be issued before Feb. 15, 2017. (p1)
rule
Due to changes in the law, if you claim the earned income tax credit (EIC) and/or the additional child tax credit (ACTC) on your income tax return, the IRS cannot issue your refund before February 15. This applies to the entire refund, not just the portion associated with the EIC or ACTC. Hardship claims for these refunds will not be accepted prior to Feb. 15, as this refund hold is required by law.
The IRS will begin accepting and processing tax returns once the filing season begins. Check Where's My Refund? on IRS.gov after February 15 for your personalized refund status. It's updated once a day and remains the best way to check the status of your refund.
taxmap/instr/i1040s8-001.htm#en_us_publink100048838
New 2- and 10-year bans for disregarding CTC or ACTC rules. (p1)
rule
If you claim the CTC or ACTC even though you are not eligible, you may not be allowed to claim these credits for up to 10 years. See Improper Claims, later.